PDK International Pvt. Ltd. vs. ITO, Ward-8(2), Kolkata
Case No: I.T.A. No.2393/Kol/2024
Court: Income Tax Appellate Tribunal, 'SMC' Bench Kolkata
Date: 11/12/2025
Parties Involved
appellantPDK International Pvt. Ltd.
respondentITO, Ward-8(2), Kolkata
Facts Summary
The assessee, PDK International Pvt. Ltd., filed its return of income for the assessment year 2013-14 declaring a total income of Rs.15,71,350/-. The return was selected for scrutiny under CASS. During the assessment proceedings, the Assessing Officer noted that the assessee had claimed a TDS credit of Rs.50,748/- on payments made under section 194C of the Income-tax Act, 1961 by M/s Rourkela Steel Plant. The Assessing Officer observed that while the assessee claimed TDS in the return of income,…
Decision in favour of
Assessee
Legal Issues
- 1. Whether the addition made by the Assessing Officer is justified.
Precedents Relied Upon
2 precedents cited in this judgement.